REGISTERED COMPANY NUMBER: 06361356 (England and Wales) REGISTERED CHARITY NUMBER: 1127707
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
FOR
ANIMAL RESCUE FOUNDATION LIMITED
ANIMAL RESCUE FOUNDATION LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 12 |
| Detailed Statement of Financial Activities | 13 |
ANIMAL RESCUE FOUNDATION LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The Trustees of Animal Rescue Foundation Ltd present their annual report for financial year ending 30th September 2025, together with the accounts for the year. We confirm that everything complies with all relevant codes of practice and reporting.
OBJECTIVES AND ACTIVITIES
Objectives and aims
Animal Rescue's primary aim is to support the many small and underfunded animal charities in England Wales Scotland and N. Ireland.
We do not support animal charities importing animals from other countries.
We do not support charities which ( in our opinion ) further political or life style agendas to the detriment of the animals in their care.
We do not support charities that have failed ( for whatever reason) to register with the charities commission and/or have not obtained HMRC acknowledgement for gift aid.
We do however support 'baby' charities with advice and seed payments as a 1 off emergency grant to start the processes required.
In normal circumstances we prefer to help with a project that can be easily identifiable for future audit purposes.
Overview of Activities
The charity has received less in the way of bequests in the last year but more grants to other charities have been awarded as there are more animal charities in need due to a combination of factors.We still have sufficient reserves to cover this level of donations at present.
Running the charity is becoming increasingly tough with inflation, cost of living, the knock on from covid and the current uncertain economic situation.
Educational Awareness
We look favourably on rescue/rehoming charities that, in part, teach the basics of animal care to a wider audience, especially children.
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ANIMAL RESCUE FOUNDATION LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025
FINANCIAL REVIEW
Principal funding sources Total income for the year
Total income including bequests £237,409
Bequests/gifts £142,216 Donations £95,194
Expenditure
The nominal rent (including electricity) for premises remains the same.
Insurance premiums have decreased marginally.
Expenses for admin and handling phone enquiries etc have decreased.
Grant Making Policy
The objectives paragraph above sums up our criteria for making grants.
The trustees only approve each application, which is supported by our questionnaire when they are satisfied that it meets this criteria.
Funds of the Animal Rescue Foundation Ltd
We consider it prudent in normal times to keep reserves of 1 years expenditure, at any one time. We do not invest money apart from reserves held in NatWest deposit account.
Going concern
The trustees have taken a robust review of the charity, and consider it to be in financial good health.
FUTURE PLANS
The cost of living crisis and the increased uncertainty in political adventures carries forward into peoples willingness to help via donations. Our mailings must always promote animal welfare. We have a a stable and conscientious donor base, which helps tremendously. During the year we have undertaken a programme of cold mailing 30k people which has had very good results so we do intend to do this again.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Charity constitution
Animal rescue Foundation Ltd is registered as a charity with the charity commission number 1127707.
The foundation was established in 2007 as a charitable company limited by guarantee. The constitution has remained the same since inception.
The foundation has no trading entities or associated businesses connected to it.
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ANIMAL RESCUE FOUNDATION LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management
The trustees and management review risk management every few months.
The main areas of concern are
Grant criteria. we have tightened up grant criteria. Each recipient must be a registered charity and registered for gift aid. A no kill ethos must be promoted at all times.
Location. We only help charities resident in the UK.
Prolonged impact of Covid. Covid has proved that we must have an extra disaster fund of at least £50,000 at all times.
Disaster recovery and cyber security. Our main database is a stand alone device with no connection to external devices. Our ad agency control our web site and they have adequate controls to alleviate any attacks. Any adverse publicity due to similar named unregistered charities now seems to be on the decline but we keep a wary eye open all the time.
Remuneration
Apart from expenses and time incurred running the charity no person derives financial benefit from the charity.
Safeguarding
We do not work with children or vulnerable adults.
Data Protection
We review all legislation and changes within the GDPR framework. We are registered with the ICO and FPS.
Fundraising
Our main source of funds emanates from direct mail. This is all controlled from our head office. We do not employ professional fundraisers. We only mail 4 times per year.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06361356 (England and Wales)
Registered Charity number
1127707
Registered office
Queach Cottage, Leys Hill Walford Ross-on-Wye HR9 5QU
Trustees
L Wolstenholme Mrs J Wolstenholme
All the trustees are aware of the Charity Commission publication: "The essential trustee, what you need to know"
The trustees have delegated authority to the founder for day to day management of the organisation.
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ANIMAL RESCUE FOUNDATION LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
P K Houlden
Independent Examiner
Cole & Co 1 The Sheepcote Monks Orchard Lumber Lane, Lugwardine Hereford Herefordshire HR1 4AG
Approved by order of the board of trustees on 25 June 2026 and signed on its behalf by:
P K Houlden - Secretary
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANIMAL RESCUE FOUNDATION LIMITED
Independent examiner's report to the trustees of Animal Rescue Foundation Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Michael Cole
Cole & Co 1 The Sheepcote Monks Orchard Lumber Lane, Lugwardine Hereford Herefordshire HR1 4AG
Date: .............................................
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ANIMAL RESCUE FOUNDATION LIMITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 237,409 EXPENDITURE ON Raising funds 220,550 Other 35,673 Total 256,223 NET INCOME/(EXPENDITURE) (18,814) RECONCILIATION OF FUNDS Total funds brought forward 607,181 TOTAL FUNDS CARRIED FORWARD 588,367 |
2024 Total funds £ 377,941 222,030 48,705 270,735 107,206 499,975 607,181 |
|---|---|
The notes form part of these financial statements
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ANIMAL RESCUE FOUNDATION LIMITED
BALANCE SHEET 30 SEPTEMBER 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 5 642 CURRENT ASSETS Cash at bank 590,197 CREDITORS Amounts falling due within one year 6 (2,472) NET CURRENT ASSETS 587,725 TOTAL ASSETS LESS CURRENT LIABILITIES 588,367 NET ASSETS 588,367 FUNDS 8 Unrestricted funds 588,367 TOTAL FUNDS 588,367 |
2024 Total funds £ 301 609,107 (2,227) 606,880 607,181 607,181 607,181 607,181 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 25 June 2026 and were signed on its behalf by:
L Wolstenholme - Trustee
The notes form part of these financial statements
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ANIMAL RESCUE FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Fixtures and fittings | - 25% on reducing balance |
|---|---|
| Computer equipment | - 33% on cost |
TAXATION
The charity is exempt from corporation tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 319 | 148 |
continued...
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ANIMAL RESCUE FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|
| Unrestricted | |
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 377,941 |
| EXPENDITURE ON | |
| Raising funds | 222,030 |
| Other | 48,705 |
| Total | 270,735 |
| NET INCOME | 107,206 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 499,975 |
| TOTAL FUNDS CARRIED FORWARD | 607,181 |
continued...
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ANIMAL RESCUE FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. TANGIBLE FIXED ASSETS
| 5. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| and | Computer | |||
| fittings | equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 October 2024 | 465 | 6,201 | 6,666 | |
| Additions | - | 660 | 660 | |
| At 30 September 2025 | 465 | 6,861 | 7,326 | |
| DEPRECIATION | ||||
| At 1 October 2024 | 454 | 5,911 | 6,365 | |
| Charge for year | 3 | 316 | 319 | |
| At 30 September 2025 | 457 | 6,227 | 6,684 | |
| NET BOOK VALUE | ||||
| At 30 September 2025 | 8 | 634 | 642 | |
| At 30 September 2024 | 11 | 290 | 301 | |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| Other loans (see note 7) | 2025 £ 275 |
2024 £ 69 |
||
| Other creditors | 2,197 | 2,158 | ||
| 2,472 | 2,227 | |||
| 7. | LOANS | |||
| An analysis of the maturity of loans is given below: | ||||
| Amounts falling due within one year on demand: | 2025 £ |
2024 £ |
||
| Other loans | 275 | 69 | ||
continued...
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ANIMAL RESCUE FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. MOVEMENT IN FUNDS
| Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS Comparative net movement in funds, included in the above are as Unrestricted funds General fund TOTAL FUNDS |
Net At movement At 1.10.24 in funds 30.9.25 £ £ £ 607,181 (18,814) 588,367 607,181 (18,814) 588,367 Incoming Resources Movement resources expended in funds £ £ £ 237,409 (256,223) (18,814) 237,409 (256,223) (18,814) Net At movement At 1.10.23 in funds 30.9.24 £ £ £ 499,975 107,206 607,181 499,975 107,206 607,181 follows: Incoming Resources Movement resources expended in funds £ £ £ 377,941 (270,735) 107,206 377,941 (270,735) 107,206 |
|---|---|
continued...
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ANIMAL RESCUE FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2025.
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ANIMAL RESCUE FOUNDATION LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Total incoming resources EXPENDITURE Raising donations and legacies Fundraising events Donations Support costs Management Management Finance Bank charges No description Governance costs Premises costs Insurance Telephone Postage and stationery Advertising and subscriptions Accountancy fees Professional fees Website and computer sundries Motor and travel Fixtures and fittings Computer equipment Total resources expended Net (expenditure)/income |
2025 £ 237,409 237,409 43,550 177,000 220,550 19,089 2,459 - 2,459 3,750 605 641 1,794 2,212 1,430 363 2,563 447 3 317 14,125 256,223 (18,814) |
2024 £ 377,941 377,941 68,030 154,000 222,030 23,786 3,172 660 3,832 5,000 656 679 1,169 9,751 1,448 373 1,163 700 4 144 21,087 270,735 107,206 |
|---|---|---|
This page does not form part of the statutory financial statements
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